What are the 'related party disclosures' required to be made by listed entities as per SEBI Regulations ?

As per SEBI (LODR) Regulations, 2015, the Annual Report shall make certain Related Party Disclosures. Further as per Regulation 27(2) of SEBI (LODR) Regulations, 2015 details of all material transactions with related parties shall be disclosed along with the quarterly compliance report on corporate governance in the format as specified by the Board from time to time to the recognised stock exchange(s) within fifteen days from close of the quarter. (1) The listed entity shall make disclosures in compliance with the Accounting Standard on "Related Party Disclosures". (2) The disclosure requirements shall be as follows:- Disclosures of amounts at the year end and the maximum amount of loans/advances/ investments outstanding during the year, in the books of accounts of: Holding Company: - Loans and advances in the nature of loans to subsidiaries by name and amount. Loans and advances in the nature of loans to associates by name and amount. Loans and advances in the nature of loans to firms/companies in which directors are interested by name and amount. Subsidiary: - Same disclosures as applicable to the parent company in the accounts of subsidiary company. Holding Company: - Investments by the loanee in the shares of parent company and subsidiary company, when the company has made a loan or advance in the nature of loan. For the purpose of above disclosures directors' interest shall have the same meaning as given in Section 184 of Companies Act, 2013. Disclosures of transactions of the listed entity with any person or entity belonging to the promoter/promoter group which holds 10% or more shareholding in the listed entity, in the format prescribed in the relevant accounting standards for annual results. (Notified on 9th May, 2018, applicable in respect of Annual reports filed for the year ended March 31, 2019 and thereafter.)